介绍性文本1.本命令可引称为酒精饮品（修订本2.以下条文所指明的《海关及货物税法》。《19693年财政法修订》。《1969年财政法》须以取代的方式修订，在对《19794年酒类关税法》的修正案中，1979年《酒类关税法》应在第1节（应课税酒类）第5条和第2节（烈性酒等的强度确定）第6条、第3节（液体的重力确定）第7条中进行修正，第4条（解释）—（a）第（1）款-9.第5条（烈酒消费税收费）第10.第12（5）条（烈酒生产许可证）第8.款，对于第14节（烈性酒衰减税）中的第11.段，第12.对于第16（3）和（4）节（将已完税烈性酒按第13.段征收）对于第20（1）和（2）节（对过量或不足的罚款。第21（3）节（对整流器的限制）中的第14.段），对于第22节（英国化合物和烈性酒的退税）中的第15.段，第23节（英国化合物免税）－17.在第26（1）及（2）条（烈酒的进口及出口）中，.18.在第27条（烈酒寄售及烈酒通知书）中，－19.在第30（1）（b）条（烈酒通知书的特别条文）中，以及在第36条（啤酒的消费税收费）中，在第37节（啤酒税的责任）-22.在第45（a）节中（在第57节中混合使用的啤酒的责任）（混合酒和烈酒），在第58节（葡萄酒和烈酒的混合）中，对第25部分（第60部分（1））（A）（葡萄酒和葡萄酒的交税）。第23节第62节（1）（苹果酒的消费税）；就第63（a）条（已使用进口苹果酒的税款的偿还）第65（8）条（在某些情况下经营批发的消费税许可证）第28条（在第66（1）（a）条（不需要出售的消费税许可证）第68条（批发商库存过剩的罚款）第31条（在第71（2）（b）条（误称酒为烈性酒的罚款）而言，第74（b）节（视为烈酒的酒）、第75（7）节（以甲基化烈酒批发）、第76（5）节（以零售方式销售甲基化烈酒）、第78（1）节和第78（2）节（第82（1）（c）节中与甲基化有关的附加规定）中的第33附表1（酒类税率），用.38代替附表2（酿制酒类税率），用.197939号《海关和货物税管理法》修正案代替。1979年《海关和货物税管理法》应在第105（1）（b）条（某些未经货物税许可的销售）中修改.40，对于第140节（没收烈酒），在（a）段中省略。签名解释性说明

Introductory Text1.This Order may be cited as the Alcoholic Liquors (Amendment.2.The customs and excise Acts specified in the following provisions.Amendment to the Finance Act 19693.The Finance Act 1969 shall be amended by substituting, in.Amendments to the Alcoholic Liquor Duties Act 19794.The Alcoholic Liquor Duties Act 1979 shall be amended in.5.In section 1 (the dutiable alcoholic liquors)—6.For section 2 (ascertainment of strength, etc., of spirits, etc.),.7.In section 3 (ascertaining gravity of liquids), for the words.8.In section 4 (interpretation)— (a) in subsection (1)—9.In section 5 (charge of excise duty on spirits), for.10.In section 12(5) (licence to manufacture spirits), for the words.11.In section 14 (duty on spirits—attenuation charge)—12.For section 16(3) and (4) (racking of duty-paid spirits at.13.For section 20(1) and (2) (penalty for excess or deficiency.14.In section 21(3) (restrictions relating to rectifiers), for the words.15.In section 22 (drawback on British compounds and spirits of.16.In section 23 (allowance on British compounds)—17.In section 26(1) and (2) (importation and exportation of spirits),.18.In section 27 (spirits consignment and spirits advice notes)—19.In section 30(1)(b) (special provisions as to spirits advice and.20.In section 36 (charge of excise duty on beer), for.21.In section 37 (charge of duty on beer)—22.In section 45(a) (repayment of duty on beer used as.23.In section 57 (mixing of made-wine and spirits), for the.24.In section 58 (mixing of wine and spirits), for the.25.In section 60(1)(a) (repayment of duty on wine and made-wine.26.In section 62(1) (excise duty on cider), for the words.27.In section 63(a) (repayment of duty on imported cider used.28.In section 65(8) (excise licence to deal wholesale in certain.29.In section 66(1)(a) (excise licence not required for sale of.30.For section 68 (penalty for excess in stock of wholesaler.31.In section 71(2)(b) (penalty for mis-describing liquor as spirits), for.32.In section 74(b) (liquor to be deemed spirits), for the.33.In section 75(7) (dealing wholesale in methylated spirits), for the.34.In section 76(5) (selling methylated spirits by retail), for the.35.For section 78(1) and (2) (additional provisions relating to methylated.36.In section 82(1)(c) (power to make regulations with respect to.37.For Schedule 1 (rates of duty on wine), substitute the.38.For Schedule 2 (rates of duty on made-wine), substitute the.Amendments to the Customs and Excise Management Act 197939.The Customs and Excise Management Act 1979 shall be amended.40.In section 105(1)(b) (certain sales permitted without excise licence), for.41.In section 140 (forfeiture of spirits), omit in paragraphs (a).SignatureExplanatory Note